[110th Congress Public Law 328]
[From the U.S. Government Printing Office]
[DOCID: f:publ328.110]
[[Page 122 STAT. 3567]]
Public Law 110-328
110th Congress
An Act
To amend section 402 of the Personal Responsibility and Work Opportunity
Reconciliation Act of 1996 to provide, in fiscal years 2009 through
2011, extensions of supplemental security income for refugees, asylees,
and certain other humanitarian immigrants, and to amend the Internal
Revenue Code of 1986 to collect unemployment compensation debts
resulting from fraud. <<NOTE: Sept. 30, 2008 - [H.R. 2608]>>
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled, <<NOTE: SSI Extension
for Elderly and Disabled Refugees Act.>>
SECTION 1. <<NOTE: 8 USC 1601 note.>> SHORT TITLE.
This Act may be cited as the ``SSI Extension for Elderly and
Disabled Refugees Act''.
SEC. 2. SSI EXTENSIONS FOR HUMANITARIAN IMMIGRANTS.
Section 402(a)(2) of the Personal Responsibility and Work
Opportunity Reconciliation Act of 1996 (8 U.S.C. 1612(a)(2)) is amended
by adding at the end the following:
``(M) SSI extensions through fiscal year 2011.--
``(i) Two-year extension for certain aliens
and victims of trafficking.--
``(I) In general.--Subject to clause
(ii), with respect to eligibility for
benefits under subparagraph (A) for the
specified Federal program described in
paragraph (3)(A) of qualified aliens (as
defined in section 431(b)) and victims
of trafficking in persons (as defined in
section 107(b)(1)(C) of division A of
the Victims of Trafficking and Violence
Protection Act of 2000 (Public Law 106-
386) or as granted status under section
101(a)(15)(T)(ii) of the Immigration and
Nationality Act), the 7-year period
described in subparagraph (A) shall be
deemed to be a 9-year period during
fiscal years 2009 through 2011 in the
case of such a qualified alien or victim
of trafficking who furnishes to the
Commissioner of Social Security the
declaration required under subclause
(IV) (if applicable) and is described in
subclause (III).
``(II) Aliens and victims whose
benefits ceased in prior fiscal years.--
Subject to clause (ii), beginning on the
date of the enactment of the SSI
Extension for Elderly and Disabled
Refugees Act, any qualified alien (as
defined in section 431(b)) or victim of
trafficking in persons (as defined in
section 107(b)(1)(C) of division A of
the Victims of Trafficking and Violence
Protection Act
[[Page 122 STAT. 3568]]
of 2000 (Public Law 106-386) or as
granted status under section
101(a)(15)(T)(ii) of the Immigration and
Nationality Act) rendered ineligible for
the specified Federal program described
in paragraph (3)(A) during the period
beginning on August 22, 1996, and ending
on September 30, 2008, solely by reason
of the termination of the 7-year period
described in subparagraph (A) shall be
eligible for such program for an
additional 2-year period in accordance
with this clause, if such qualified
alien or victim of trafficking meets all
other eligibility factors under title
XVI of the Social Security Act,
furnishes to the Commissioner of Social
Security the declaration required under
subclause (IV) (if applicable), and is
described in subclause (III).
``(III) Aliens and victims
described.--For purposes of subclauses
(I) and (II), a qualified alien or
victim of trafficking described in this
subclause is an alien or victim who--
``(aa) has been a lawful
permanent resident for less than
6 years and such status has not
been abandoned, rescinded under
section 246 of the Immigration
and Nationality Act, or
terminated through removal
proceedings under section 240 of
the Immigration and Nationality
Act, and the Commissioner of
Social Security has verified
such status, through procedures
established in consultation with
the Secretary of Homeland
Security;
``(bb) has filed an
application, within 4 years from
the date the alien or victim
began receiving supplemental
security income benefits, to
become a lawful permanent
resident with the Secretary of
Homeland Security, and the
Commissioner of Social Security
has verified, through procedures
established in consultation with
such Secretary, that such
application is pending;
``(cc) has been granted the
status of Cuban and Haitian
entrant, as defined in section
501(e) of the Refugee Education
Assistance Act of 1980 (Public
Law 96-422), for purposes of the
specified Federal program
described in paragraph (3)(A);
``(dd) has had his or her
deportation withheld by the
Secretary of Homeland Security
under section 243(h) of the
Immigration and Nationality Act
(as in effect immediately before
the effective date of section
307 of division C of Public Law
104-208), or whose removal is
withheld under section 241(b)(3)
of such Act;
``(ee) has not attained age
18; or
``(ff) has attained age 70.
``(IV) Declaration required.--
``(aa) In general.--For
purposes of subclauses (I) and
(II), the declaration required
[[Page 122 STAT. 3569]]
under this subclause of a
qualified alien or victim of
trafficking described in either
such subclause is a declaration
under penalty of perjury stating
that the alien or victim has
made a good faith effort to
pursue United States
citizenship, as determined by
the Secretary of Homeland
Security. <<NOTE: Criteria.>> The
Commissioner of Social Security
shall develop criteria as
needed, in consultation with the
Secretary of Homeland Security,
for consideration of such
declarations.
``(bb) Exception for
children.--A qualified alien or
victim of trafficking described
in subclause (I) or (II) who has
not attained age 18 shall not be
required to furnish to the
Commissioner of Social Security
a declaration described in item
(aa) as a condition of being
eligible for the specified
Federal program described in
paragraph (3)(A) for an
additional 2-year period in
accordance with this clause.
``(V) Payment of benefits to aliens
whose benefits ceased in prior fiscal
years.--Benefits paid to a qualified
alien or victim described in subclause
(II) shall be paid prospectively over
the duration of the qualified alien's or
victim's renewed eligibility.
``(ii) Special rule in case of pending or
approved naturalization application.--With respect
to eligibility for benefits for the specified
program described in paragraph (3)(A), paragraph
(1) shall not apply during fiscal years 2009
through 2011 to an alien described in one of
clauses (i) through (v) of subparagraph (A) or a
victim of trafficking in persons (as defined in
section 107(b)(1)(C) of division A of the Victims
of Trafficking and Violence Protection Act of 2000
(Public Law 106-386) or as granted status under
section 101(a)(15)(T)(ii) of the Immigration and
Nationality Act), if such alien or victim
(including any such alien or victim rendered
ineligible for the specified Federal program
described in paragraph (3)(A) during the period
beginning on August 22, 1996, and ending on
September 30, 2008, solely by reason of the
termination of the 7-year period described in
subparagraph (A)) has filed an application for
naturalization that is pending before the
Secretary of Homeland Security or a United States
district court based on section 336(b) of the
Immigration and Nationality Act, or has been
approved for naturalization but not yet sworn in
as a United States citizen, and the Commissioner
of Social Security has verified, through
procedures established in consultation with the
Secretary of Homeland Security, that such
application is pending or has been approved.''.
[[Page 122 STAT. 3570]]
SEC. 3. COLLECTION OF UNEMPLOYMENT COMPENSATION DEBTS RESULTING
FROM FRAUD.
(a) In General.--Section 6402 <<NOTE: 26 USC 6402.>> of the Internal
Revenue Code (relating to authority to make credits or refunds) is
amended by redesignating subsections (f) through (k) as subsections (g)
through (l), respectively, and by inserting after subsection (e) the
following new subsection:
``(f) Collection of Unemployment Compensation Debts Resulting From
Fraud.--
``(1) In general.--Upon <<NOTE: Notification.>> receiving
notice from any State that a named person owes a covered
unemployment compensation debt to such State, the Secretary
shall, under such conditions as may be prescribed by the
Secretary--
``(A) reduce the amount of any overpayment payable
to such person by the amount of such covered
unemployment compensation debt;
``(B) pay the amount by which such overpayment is
reduced under subparagraph (A) to such State and notify
such State of such person's name, taxpayer
identification number, address, and the amount
collected; and
``(C) notify the person making such overpayment that
the overpayment has been reduced by an amount necessary
to satisfy a covered unemployment compensation debt.
If an offset is made pursuant to a joint return, the notice
under subparagraph (C) shall include information related to the
rights of a spouse of a person subject to such an offset.
``(2) Priorities for offset.--Any overpayment by a person
shall be reduced pursuant to this subsection--
``(A) after such overpayment is reduced pursuant
to--
``(i) subsection (a) with respect to any
liability for any internal revenue tax on the part
of the person who made the overpayment;
``(ii) subsection (c) with respect to past-due
support; and
``(iii) subsection (d) with respect to any
past-due, legally enforceable debt owed to a
Federal agency; and
``(B) before such overpayment is credited to the
future liability for any Federal internal revenue tax of
such person pursuant to subsection (b).
If the Secretary receives notice from a State or States of more
than one debt subject to paragraph (1) or subsection (e) that is
owed by a person to such State or States, any overpayment by
such person shall be applied against such debts in the order in
which such debts accrued.
``(3) Offset permitted only against residents of state
seeking offset.--Paragraph <<NOTE: Applicability.>> (1) shall
apply to an overpayment by any person for a taxable year only if
the address shown on the Federal return for such taxable year of
the overpayment is an address within the State seeking the
offset.
``(4) Notice; consideration of evidence.--No State may take
action under this subsection until such State--
``(A) notifies by certified mail with return receipt
the person owing the covered unemployment compensation
debt that the State proposes to take action pursuant to
this section;
[[Page 122 STAT. 3571]]
``(B) <<NOTE: Deadline.>> provides such person at
least 60 days to present evidence that all or part of
such liability is not legally enforceable or due to
fraud;
``(C) considers any evidence presented by such
person and determines that an amount of such debt is
legally enforceable and due to fraud; and
``(D) satisfies such other conditions as the
Secretary may prescribe to ensure that the determination
made under subparagraph (C) is valid and that the State
has made reasonable efforts to obtain payment of such
covered unemployment compensation debt.
``(5) Covered unemployment compensation debt.--For purposes
of this subsection, the term `covered unemployment compensation
debt' means--
``(A) a past-due debt for erroneous payment of
unemployment compensation due to fraud which has become
final under the law of a State certified by the
Secretary of Labor pursuant to section 3304 and which
remains uncollected for not more than 10 years;
``(B) contributions due to the unemployment fund of
a State for which the State has determined the person to
be liable due to fraud and which remain uncollected for
not more than 10 years; and
``(C) any penalties and interest assessed on such
debt.
``(6) Regulations.--
``(A) In general.--The Secretary may issue
regulations prescribing the time and manner in which
States must submit notices of covered unemployment
compensation debt and the necessary information that
must be contained in or accompany such notices. The
regulations may specify the minimum amount of debt to
which the reduction procedure established by paragraph
(1) may be applied.
``(B) Fee payable to secretary.--The regulations may
require States to pay a fee to the Secretary, which may
be deducted from amounts collected, to reimburse the
Secretary for the cost of applying such procedure. Any
fee paid to the Secretary pursuant to the preceding
sentence shall be used to reimburse appropriations which
bore all or part of the cost of applying such procedure.
``(C) Submission of notices through secretary of
labor.--The regulations may include a requirement that
States submit notices of covered unemployment
compensation debt to the Secretary via the Secretary of
Labor in accordance with procedures established by the
Secretary of Labor. Such procedures may require States
to pay a fee to the Secretary of Labor to reimburse the
Secretary of Labor for the costs of applying this
subsection. Any such fee shall be established in
consultation with the Secretary of the Treasury. Any fee
paid to the Secretary of Labor may be deducted from
amounts collected and shall be used to reimburse the
appropriation account which bore all or part of the cost
of applying this subsection.
``(7) Erroneous payment to state.--Any State receiving
notice from the Secretary that an erroneous payment has been
made to such State under paragraph (1) shall pay promptly to the
Secretary, in accordance with such regulations as the Secretary
may prescribe, an amount equal to the amount of
[[Page 122 STAT. 3572]]
such erroneous payment (without regard to whether any other
amounts payable to such State under such paragraph have been
paid to such State).
``(8) Termination.--This section shall not apply to refunds
payable after the date which is 10 years after the date of the
enactment of this subsection.''.
(b) Disclosure of Certain Information to States Requesting Refund
Offsets for Legally Enforceable State Unemployment Compensation Debt
Resulting From Fraud.--
(1) General rule.--Paragraph (3) of section 6103(a) of such
Code <<NOTE: 26 USC 6103.>> is amended by inserting ``(10),''
after ``(6),''.
(2) Disclosure to department of labor and its agent.--
Paragraph (10) of section 6103(l) of such Code is amended--
(A) by striking ``(c), (d), or (e)'' each place it
appears in the heading and text and inserting ``(c),
(d), (e), or (f)'',
(B) in subparagraph (A) by inserting ``, to officers
and employees of the Department of Labor for purposes of
facilitating the exchange of data in connection with a
request made under subsection (f)(5) of section 6402,''
after ``section 6402'', and
(C) in subparagraph (B)--
(i) by inserting ``(i)'' after ``(B)''; and
(ii) by adding at the end the following:
``(ii) Notwithstanding clause (i), return
information disclosed to officers and employees of the
Department of Labor may be accessed by agents who
maintain and provide technological support to the
Department of Labor's Interstate Connection Network
(ICON) solely for the purpose of providing such
maintenance and support.''.
(3) Safeguards.--Paragraph (4) of section 6103(p) of such
Code is amended--
(A) in the matter preceding subparagraph (A), by
striking ``(l)(16),'' and inserting ``(l)(10), (16),'';
(B) in subparagraph (F)(i), by striking ``(l)(16),''
and inserting ``(l)(10), (16),''; and
(C) in the matter following subparagraph (F)(iii)--
(i) in each of the first two places it
appears, by striking ``(l)(16),'' and inserting
``(l)(10), (16),'';
(ii) by inserting ``(10),'' after ``paragraph
(6)(A),''; and
(iii) in each of the last two places it
appears, by striking ``(l)(16)'' and inserting
``(l)(10) or (16)''.
(c) Expenditures From State Fund.--Section 3304(a)(4) of such Code
is amended--
(1) in subparagraph (E), by striking ``and'' after the
semicolon;
(2) in subparagraph (F), by inserting ``and'' after the
semicolon; and
(3) by adding at the end the following new subparagraph:
``(G) with respect to amounts of covered
unemployment compensation debt (as defined in section
6402(f)(4)) collected under section 6402(f)--
``(i) amounts may be deducted to pay any fees
authorized under such section; and
``(ii) the penalties and interest described in
section 6402(f)(4)(B) may be transferred to the
appropriate
[[Page 122 STAT. 3573]]
State fund into which the State would have
deposited such amounts had the person owing the
debt paid such amounts directly to the State;''.
(d) Conforming Amendments.--
(1) Subsection (a) of section 6402 of such <<NOTE: 26 USC
6402.>> Code is amended by striking ``(c), (d), and (e),'' and
inserting ``(c), (d), (e), and (f)''.
(2) Paragraph (2) of section 6402(d) of such Code is amended
by striking ``and before such overpayment is reduced pursuant to
subsection (e)'' and inserting ``and before such overpayment is
reduced pursuant to subsections (e) and (f)''.
(3) Paragraph (3) of section 6402(e) of such Code is amended
in the last sentence by inserting ``or subsection (f)'' after
``paragraph (1)''.
(4) Subsection (g) of section 6402 of such Code, as
redesignated by subsection (a), is amended by striking ``(c),
(d), or (e)'' and inserting ``(c), (d), (e), or (f)''.
(5) Subsection (i) of section 6402 of such Code, as
redesignated by subsection (a), is amended by striking
``subsection (c) or (e)'' and inserting ``subsection (c), (e),
or (f)''.
(e) Effective <<NOTE: 26 USC 3304 note.>> Date.--The amendments made
by this section shall apply to refunds payable under section 6402 of the
Internal Revenue Code of 1986 on or after the date of enactment of this
Act.
Approved September 30, 2008.
LEGISLATIVE HISTORY--H.R. 2608:
---------------------------------------------------------------------------
CONGRESSIONAL RECORD:
Vol. 153 (2007):
July 11, considered and passed
House.
Vol. 154 (2008):
Aug. 1, considered and passed
Senate, amended.
Sept. 17, House concurred in Senate
amendments.
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